CABYS update to take effect in June
Is your company ready?
- As of June 1, 2025, only CABYS version 2025 codes will be accepted. A Cabys 2023 code can refer to several Cabys 2025 codes, so it is important to review them.
- New codes are incorporated for school supplies and menstrual hygiene products, in compliance with laws 10.579 and 10.424.
The Central Bank of Costa Rica (BCCR) in conjunction with the Ministry of Finance published this April 1 the new version of the Goods and Services Catalog (CABYS) 2025, a key tool for the correct issuance of electronic invoices.
Among the most relevant changes are the creation of specific codes for school supplies, allowing the refund of VAT on the purchase of school supplies for students from socioeconomically vulnerable households, as well as the inclusion of menstrual hygiene products within the basic tax basket. In addition, new categories are opened for goods such as bottled water, ecological sunscreens and electric and hybrid vehicles.
A transition period of three monthsDuring this period, both CABYS "2023" and CABYS "2025" codes may continue to be used. However, as of June 1, 2025, only the new CABYS "2025" codes will be accepted.
| CABYS 2023 | DESCRIPTION 2023 | CABYS 2025 | DESCRIPTION 2025 |
|---|---|---|---|
| 3532302000200 | Body sunscreen | 3532302000201 | Sunscreen without harmful chemicals for reefs, according to MINAE guidelines. |
| 2441002000000 | Natural bottled water, without sweeteners or flavorings | 2441002010000 | Bottled natural water, without additives, with a content greater than or equal to 18 liters. |
| 4911315000000 | Hybrid-electric vehicles | 4911316000000 | Hybrid vehicles. |
At ICS we have a specialized team that can advise you on the correct implementation of the new CABYS 2025, including the proper assignment of codes according to the new categories, the application of reduced rates for products included in the basic basket and compliance with current tax provisions. If your company needs support in adapting to these changes, we are available to accompany you every step of the way.
ICS, a reliable source on taxes.